2016 (11) TMI 761

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....as ordered to be revoked and security deposit of Rs. 75,000/- was also ordered for forfeiture. Both the orders were passed by the Commissioner, Customs (General), NCH, New Delhi. 2. Brief facts of the case are that the appellant is a Customs broker, issued with the license, which is valid upto 10.10.2021. The Commissioner of Customs, Inland Container Depot, Patparganj and other ICDs informed the Commissioner of Customs (General), New Delhi that Shri Mohit Tyagi, an employee of the appellant had forged the signature of 2 Superintendent (Customs) in ICD Parparganj, New Delhi as well as the signature of Shri Satish Kumar, G-Card holder of the appellant. Based on above information contained in letter dated 02.07.2015, the Commissioner of Custo....

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.... Preparation of Report of Inquiry by Deputy/Assistant Commissioner. Within 90 days from the date of issuance of the Show Cause Notice Inquiry officer Report dated 29.12.2015 20(6) Commissioner to furnish a copy of Inquiry Report to CB   Disagreement Note dated 25.02.2016 20(7) Passing of Order by the Commissioner. Within 90 days from the date of submission of the Inquiry Report. Revocation of Licence vide O-I-O No. 45/SMP/Policy/2016 dated 3.6.2016 Total Duration     270 DAY or 9 MONTHS. 5. Referring to the above date chart, the ld. Advocate submits that the time limit of 270 days or 9 months prescribed in the CBLR 2013, has not been adhered to inasmuch as the Department took 340 days to complete the proceeding....

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....cribes the time limit under Regulation 22 (5). Therefore, considering the fact that the whole proceedings are to be commenced within a time limit and also concluded within a time frame, I am of the view that the show cause notice issued to the petitioner on 8.5.2010 with a copy marked to the first respondent should be taken as the date of receipt of the offence report. Consequently, the period of 90 days should commence only from that date. If so calculated, the impugned proceedings have obviously been initiated beyond the period of 90 days." 8. Further, the Hon ble Madras High Court in the case of Saro International Freight Systems vs. Commissioner of Customs, Chennai reported in 2015 - TIOL - 2916 - HC - MAD - CUS., in contest with the t....